Merchant Exporters · Notification 40/2017
Merchant exporter software that watches the 90-day clock for you.
Flag concessional 0.1% GST purchases, track the 90-day export deadline on every supplier bill, keep the supplier GSTIN ready for the shipping bill, and run domestic buying and export selling on one set of books.
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Built around how merchant exporters actually trade
0.1% Concessional Purchases, Flagged
Mark a supplier bill as a merchant-export purchase under Notification 40/2017 and it enters the register with its concessional rate. No parallel spreadsheet deciding which purchases carried 0.1% GST and which did not.
The 90-Day Clock, Visible Early
The concession is conditional on exporting within 90 days of the supplier's tax invoice. Every flagged bill carries its own countdown, so a breach — differential tax plus interest — is something you see coming rather than something your CA finds later.
Supplier GSTIN on the Shipping Bill
The scheme requires the supplier's GSTIN and invoice number to be quoted on the shipping bill. Both are held against the purchase, so the details are to hand when the shipping bill is prepared instead of being chased back through the ledger.
Purchase Linked to the Export
Link a flagged supplier bill to the shipping bill that exported those goods, and the register shows the pairing. That link is what turns a claim into something you can evidence if the department asks.
Buy Domestic, Sell Abroad — One System
The domestic purchase side (supplier, bill, payment, stock) and the export side (order, commercial invoice, packing list, shipping bill, BRC) run on the same products and the same books. That is exactly the merchant exporter's shape.
Realization Tracked Too
Each export invoice opens a BRC record and a 270-day realization clock. Inward remittances reduce the outstanding, so the money side is tracked with the same discipline as the tax side.
Frequently asked questions
What is the 0.1% GST merchant export scheme?
Under Notification 40/2017, a registered supplier can charge a merchant exporter a concessional 0.1% GST instead of the normal rate, provided the goods are exported within 90 days of the supplier's tax invoice and the supplier's GSTIN and invoice number are quoted on the shipping bill. Miss the conditions and the differential tax plus interest becomes payable.
How does Eximly help with the 90-day condition?
Flagged purchases go into a register with a per-bill countdown from the supplier's invoice date, so approaching deadlines are visible while you can still act. The register is the thing most merchant exporters run in a spreadsheet and discover too late.
Does it link the purchase to the shipping bill automatically?
No — you link them, and then the register shows the pairing. We would rather be straight about that than imply an automatic match that could quietly pair the wrong consignment on a compliance record.
I am a merchant exporter, not a manufacturer. Is the rest of the system relevant?
Very much so — buying domestically and selling abroad is precisely what it is built for. You get domestic purchase, supplier payments and stock alongside the full export chain and realization tracking, and you can switch off the manufacturing modules entirely.
Does it handle my GST returns as well?
It prepares GSTR-1 and GSTR-3B workings from your posted documents and can generate e-invoices and e-way bills. With a GSP connection it uploads a reviewable draft to GSTN — it does not file the return for you, and the app never claims a saved draft is a filing.